[The following information applies to the questions displayed below.) Preble Company manufactures one product. Its variable manufacturing overhead is applied to production based on labor-hours and its standard cost card per unit is as follows: Direct material. 5 pounds at $10.00 per pound $ 50.00 Direct labor 3 hours at $17 per hour 51.00 Variable overhead: 3 hours at $7 per hour 21.00 Total standard variable cont per unit $ 122.00 The company also established the following cost formulas for its selling expenses: Variable Fixed Cost Coat per per Month Unit Sold Advertising $ 330,000 Sales salaries and commissions $ 360,000 $ 25.00 Shipping expenses $ 16.00 The planning budget for March was based on producing and selling 24,000 units. However, during March the compe actually produced and sold 30,600 units and incurred the following costs: a. Purchased 170,000 pounds of raw materials at a cost of $9.00 per pound. All of this material was used in product b. Direct-laborers worked 68,000 hours at a rate of $18.00 per hour. c. Total variable manufacturing overhead for the month was $512,040. d. Total advertising, sales salaries and commissions, and shipping expenses were $340,000, $520,000, and $245,0 respectively 9. What variable manufacturing overhead cost would be included in the company's flexible budget for March? Variable manufacturing overhead cost 10. What is the variable overhead efficiency variance for March? (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance.). Input the amount as a positive value.) Variable overhead efficiency variance 11. What is the variable overhead rate variance for March? (Indicate the effect of each variance by selecting "F" for favorable, u" for unfavorable, and "None" for no effect (.e., zero variance.). Input the amount as a positive value.) Variatie overhead rate variance